Which of the following is a drawback of testing methods like this?

Is the documentation easily accessible to an persons who need in to perform their job?

Which of the following is a drawback of testing methods like this?
A . They ore kitted as they do not allow the auditor to test many controls.
B . They do not highlight control gaps
C . They are not useful for identifying areas on which the auditor should locus.
D . They are limited as there is a risk that management may not answer fairly.

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Answer: D